1. Technical Field
The present invention relates to a document processing system and a computer readable medium.
2. Related Art
Financial internal control has been required. The “internal control-integrative framework” issued from the COSO (Committee of Sponsoring Organizations of the Treadway Commission) in 1992 serves as the substantial standard of the financial internal control, which is defined as “one process performed by a board of management, an executive, and other staffs having intended to provide reasonable guarantee so as to accomplish three objects of (1) effectiveness and efficiency of businesses, (2) reliability of financial statement, and (3) observance of relevant rules.”
In the financial internal control, it requires great labor supplies from the manual point of view that activities/systems/resources/knowledge and information are correlated to make documentation of business processes and to construct structures for utilizing the documents. The documents of the financial internal control includes four documents of a business process narrative, a business flow diagram, an RCM (Risk and Control Matrix), and a separation-of-duties table.
The four documents of the financial internal control are correlated with each other. Accordingly, when a relevant portion of a certain document is corrected, it requires a great labor supply that the other documents are corrected. However, the other documents are not actually corrected, thereby causing disagreement between the documents. That is, the documents are ledger sheets that make it difficult to know correlations between the documents and to look over and utilize contents of businesses, risks, and controls.
The documentation work of the financial internal control is carried out in the unit of several tens persons. It is a difficult work that the levels (sizes) are made constant so as not to cause disagreement when the four documents are prepared individually.
In this way, when the documents having deviations in quality are prepared, risks of proper businesses are not found out or deviations occur in test item of a test phase which is a next step of the financial internal control. As a result, in order to obtain such a quality level to pass an audit, a manual feedback work for canceling the deviations is required.